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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam International Journal of Zakat (IJAZ) Jurnal Muamalat Indonesia Imara: Jurnal Riset Ekonomi Islam
Faishol Luthfi
Universitas Tanjungpura
Religion Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : International Journal of Zakat (IJAZ)

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Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016 Risanda A.; Faishol Luthfi; Sri Herianingrum
International Journal of Zakat Vol 3 No 1 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1133.18 KB) | DOI: 10.37706/ijaz.v3i1.70

Abstract

This study aims to measure the technical efficiency and identify factors that cause technical inefficiency of Badan Amil Zakat Nasional (BAZNAS) in managing zakat funds on receipt and the distribution of zakat funds. The data used were time series data from 2002 to2016. The input variables used were total assets and operational costs, while the output variables were the receipt of zakat funds and the distribution of zakat funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a positive and significant effect on the receipt of zakat funds. The same results also demonstrated that the operational costs for the distribution of zakat funds had a positive and significant effect. The results for total assets on distribution of zakat funds were positive but not significant. Overall, the technical efficiency regarding the receipt of BAZNAS zakat funds was found to be 94.98 percent, which means that there is 5.02 percent remaining that could still be optimized, while technical efficiency regarding the distribution of BAZNAS zakat funds was found to be 70.99 percent, leaving 29.01 percent that could still be optimized. Keywords: Badan Amil Zakat Nasional (BAZNAS), Stochastic Frontier Analysis, Technical Efficiency
Co-Authors Ababil, Ryval Putra, Muhammad Deni Risanda A. SARI, RIRIN TRI RATNA Sri Herianingrum Umah, Khurul Aimmatul Wildana Latif Mahmudi